Член 2
MRS 1, MRS 2, MRS 7, MRS 12, MRS 16, MRS 21, MRS 23, MRS 32, MRS 37, MRS 38, MRS 39, MRS 40, MRS 41, MSFI 1, MSFI 3, MSFI 4, MSFI 7, MSFI 9, MSFI 13, MSFI 15, OTMSFI 1, OTMSFI 12, SIC 29 i SIC 32 mijenjaju se u skladu s MSFI-jem 16, kako je utvrđeno u Prilogu ovoj Uredbi.